DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of
the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of
the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Harrison HCR No. 111
Directs the La. Legislative Auditor to conduct annual audits of severance tax reports and
authorizes and directs the Dept. of Revenue to implement a procedure to verify self-reported
severance tax information. Finds that severance tax payments do not diminish responsibility to
pay for coastal restoration and damage repair.